Question: At Opal Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (70%

At Opal Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (70% for conversion)

20,200 units

Units started

154,000 units

Units completed and transferred out

120,000 units

WIP ending (50% for conversion)

54,200 units

Beginning WIP direct materials

$48,500

Beginning WIP conversion costs

$26,200

Costs of materials added

$441,100

Costs of conversion added

$263,000

What is the total cost of units remaining in ending WIP?

A. $152,332.49

B. $187,081.63

C. $205,689.00

D. $258,890.21

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